KRM Ayurveda Ltd Directors Report

Dear Members/ Shareholders,

Your directors are pleased to present the 07 th Annual Report together with the Audited Standalone Financial Statements of the Company for the Financial year ended on the 31 st March, 2026.

COMPANY PERFORMANCE Financial Highlights

The financial performance of the Company for the financial year ended 31 March 2026, as compared with the previous financial year, is summarized below:

(Rs in Lakhs)

Particulars	Year ended March, 2026	Year ended March, 2025
Revenue from Operations	10,169.07	7,655.27
Other Income	62.33	39.7
Total Income	10,231.40	7,694.97
Expenses	7,558.83	6,175.19
Profit/(Loss) Before Tax	2,672.57	1,519.78
Tax Expense	660.57	398.37
Profit/(Loss) After Tax	2,012.00	1,121.41

FINANCIAL PERFORMANMCE AND BUSINESS REVIEW:

Net Profit for the Financial year 2025-26 stood at Rs. 2,012.00 lakhs as against profit of Rs. 1,121.41 lakhs in the Financial Year 2024-25. The total income including turnover for the Financial Year 2025-26 stood at Rs. 10,231.40 lakhs, as compared to Rs. 7,694.97 lakhs for the Financial Year 2024-25.

The Board is continuously working for the better performance of the Company in the years to come. The company will continue to pursue expansion in the domestic and international market, to achieve sustained and profitable growth.

Any member intending to have a copy of Balance Sheet and other Financial Statement of these Companies shall be made available on the website of the Company at

CAPITAL STRUCTURE

During the financial year 2025-26, there were changes in the authorized and paid-up share capital of the Company.

The details of the changes are as follows:

1. Increase in Authorized Share Capital-

The Authorised Share Capital of the Company was increased from £20,00,000/- (Rupees Twenty Lakhs only) comprising 2,00,000 Equity Shares of £10/- each to £25,00,00,000/- (Rupees Twenty-Five Crores only) comprising 2,50,00,000 Equity Shares of £10/- each, ranking pari passu in all respects with the existing Equity Shares of the Company.

2. Issue of Bonus Shares

During the year under review, the Company issued 1,48,50,000 fully paid-up Equity Shares as Bonus Shares to the shareholders of the Company on 17 July 2025, in accordance with the applicable provisions of the Companies Act, 2013 and the resolutions passed by the shareholders.

3. Issue of Equity Shares through Private Placement

The Company further allotted 5,20,800 Equity Shares through private placement to the proposed allottees on 21 August 2025, subject to applicable provisions of the Companies Act, 2013 and the rules made thereunder.

4. Issue of Equity Shares through Initial Public Offering

During the year under review, the Company allotted 57,40,000 (Fifty-Seven Lakhs Forty Thousand) Equity Shares of £10/- each pursuant to the Initial Public Offering (iPO) of the Company on 27 January 2026, in accordance with the applicable provisions of the Companies Act, 2013, the rules made thereunder and other applicable regulatory requirements.

5. Paid-Up Share Capital

Consequent upon the aforesaid changes in the share capital of the Company, the paid-up equity share capital of the Company as on 31 March 2026 stood at £21,26,08,000/- (Rupees Twenty-One Crores Twenty-Six Lakhs Eight Thousand only), comprising 2,12,60,800 Equity Shares of £10/- each.

LISTING OF EQUITY SHARES

During the financial year under review, the equity shares of the Company were listed on the NSE Emerge Platform of the National Stock Exchange of India Limited (NSE) with effect from 29 January 2026.

The Company has complied with the applicable listing requirements and has paid the applicable annual listing fees to NSE for the relevant period.

DEMATRIALIZATION OF EQUITY SHARES

All the Equity Shares of the Company are held in dematerialized form with the depositories, namely National Securities Depository Limited (NSDL) and Central Depository Services (India) Limited (CDSL).

The ISIN allotted to the Company Equity Shares is INE1MTV01019.

DIVIDEND

With a view to conserve resources for the Companys future requirements, business expansion and strengthening of its financial position, the Board of Directors has decided to retain the profits of the Company.

Accordingly, the Board of Directors does not recommend any dividend for the financial year ended 31 March 2026.

TRANSFER TO INVESTOR EDUCATION AND PROTECTION FUND

During the financial year under review, there was no amount of dividend remaining unpaid or unclaimed for the period prescribed under Section 124 of the Companies Act, 2013, and accordingly, no amount was required to be transferred to the Investor Education and Protection Fund (IEPF).

Further, no shares were required to be transferred to the IEPF during the year under review.

TRANSFER TO RESERVES

During the Financial Year under review, the Company has transferred an amount of Rs. 527.00 Lakhs to the Reserves & Surplus.

MANAGEMENT DISCUSSION AND ANALYSIS

Adetailed review of operations, performance and future outlook of your Company and itsbusinesses is given in the Managements Discussion and Analysis Report, which forms part of the report is annexed to this Report as Annexure- A.

SUBSIDIARIES, ASSOCIATE AND JOINT VENTURES

The Company does not have any subsidiary, associate or joint venture company as on March 31, 2026.

Accordingly, the provisions relating to preparation of consolidated financial statements and disclosures concerning subsidiaries, associates and joint ventures, to the extent applicable, do not arise.

CHANGE IN THE NATURE OF BUSINESS, IF ANY

During the year under review, there was no change in the nature of the Companys business. The Company continued to operate in its existing line of business. The foray into hospitals complements the Companys existing business operations and is expected

to create operational synergies, enhance value for stakeholders, and support sustainable long-term growth.

DEPOSITS

During the year under review, the Company has not accepted or renewed any deposit from the public falling within the ambit of section 73 of the Companies Act, 2013 and the Companies (Acceptance and Deposits) Rules, 2014.

Accordingly, the provisions relating to acceptance of deposits from the public were not applicable to the Company during the year under review.

EXTRACT OF ANNUAL RETURN

Pursuant to Section 92 of the Companies Act, 2013, the Annual Return of the Company as on 31 March 2026 shall be made available on the website of the Company at the applicable statutory/investor information section at

s://www.krmayurvedaindia.com/documents/Form MGT-7 2025-26.pdf

CORPORATE GOVERNANCE

The equity shares of the Company were listed on the NSE EMERGE Platform of the National Stock Exchange of India Limited on January 29, 2026.

Since the Company is listed on the SME Exchange/Platform, the exemption available under Regulation 15(2) of the SEBI Listing Regulations in respect of specified corporate governance provisions has been considered. Regulation 15(2)(b) provides that specified corporate governance requirements under Regulations 17 to 27, among other provisions, are not applicable to entities whose specified securities are listed on an SME Exchange, subject to the applicable regulatory framework.

Accordingly, the Corporate Governance Report does not form part of this Annual Report.

AUDITOR (S)

STATUTORY AUDITOR

In terms of the provisions of Section 139 of the Companies Act, 2013 and the Companies (Audit and Auditors) Rules, 2014, M/s Shiv & Associates, Chartered Accountants (ICAI Firm Registration No. 009989N), having registered office at Shop No. 67, First Floor, Sector-10 Market, Faridabad-121006, were appointed as the Statutory Auditors of the Company by the members/shareholders at the Sixth (06 th )Annual General Meeting of the Company held on the 30 th September 2025, for a period of five years i.e. up to the conclusion of Eleventh (11 th ) Annual General Meeting of the Company.

The Statutory Auditors Report does not contain any qualification, reservation, adverse remark or disclaimer requiring explanation or comment by the Board, except as may be specifically stated in the Auditors Report.

Further, pursuant to Section 143(12) of the Companies Act, 2013, the Statutory Auditors have not reported any fraud committed against the Company by its officers or employees, to the extent reported under the said provision.

SECRETARIAL AUDITOR

Pursuant to Section 204 of the Companies Act, 2013 and the rules made thereunder, the Board of Directors, at its meeting held on 28 th March 2026, appointed M/s Amit K Mangla & Co., Company Secretaries in Practice (CP No. 23164), to conduct the Secretarial Audit of the Company for the financial year 2025-26.

The Secretarial Audit Report for the financial year ended 31 March 2026 is annexed to this Report as Annexure - B and forms an integral part of this Report.

The observations, qualifications, reservations or adverse remarks, if any, contained in the Secretarial Audit Report and the Companys comments thereon are set out in the relevant annexure to this Report.

INTERNAL AUDITOR

The Company has appointed M/s V C G & Co., Chartered Accountant as the internal auditor of the Company under section 138 of the Companies Act, 2013 read with Rule 13 of the Companies (Accounts) Rules, 2014.

The internal auditor of the company checks and verifies the internal control and monitors them in accordance with policy adopted by the company from time to time

DIRECTORS AND KEY MANAGERIAL PERSONNEL

There was no change in the composition of the Board of Directors of the Company during the financial year under review.

As on 31 st March, 2026, the Board of Directors of KRM Ayurveda Limited comprises an optimum mix of Executive, Non-Executive and Independent Directors, as set out below:

S. No.	Name of Director	Designation	DIN
1	Mr. Puneet Dhawan	Managing Director	8553667
2	Mr. Sanchit Hans	Whole-Time Director	9228549
3	Mrs. Tanya Dhawan	Non-Executive Director	8553668
4	Mrs. Vandan Gupta	Independent Director	13488
5	Ms. Laxmi	Independent Director	10717921

During the financial year, Mr. Avtar Singh Rana was appointed as Chief Financial Officer of the Company w.e.f. 01 st May, 2025.

BOARD MEETINGS

During the financial year 2025-26, 24 (Twenty-Four) Board Meetings were held.

The intervening gap between the Meetings was within the period prescribed under the Companies Act, 2013 and applicable regulations.

The dates of the meetings and attendance of the Directors are set out below:

S. No.	Date of Board Meeting	No. of Directors eligible to attend	No. of Directors attended meeting
1	29/04/2025	5	5
2	8/5/2025	5	5
3	19/5/2025	5	5
4	28/5/2025	5	5
5	16/6/2025	5	5
6	21/6/2025	5	3
7	2/7/2025	5	5
8	14/7/2025	5	5
9	17/7/2025	5	5
10	5/8/2025	5	5
11	20/8/2025	5	5
12	3/9/2025	5	5
13	11/9/2025	5	5
14	22/9/2025	5	5
15	10/10/2025	5	5

DECLARATION BY INDEPENDENT DIRECTORS

The Company has received the necessary declarations from the Independent Directors confirming that they meet the criteria of independence as prescribed under Section 149(6) of the Companies Act, 2013 and the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI Listing Regulations).

The Independent Directors have also confirmed that they have complied with the requirements relating to inclusion of their names in the data bank maintained by the Indian Institute of Corporate Affairs, to the extent applicable.

S. No.	Date of Board Meeting	No. of Directors eligible to attend	No. of Directors attended meeting
16	3/11/2025	5	5
17	4/12/2025	5	5
18	2/1/2026	5	5
19	8/1/2026	5	5
20	20/1/2026	5	5
21	27/1/2026	5	5
22	27/1/2026	5	5
23	24/2/2026	5	5
24	28/3/2026	5	5

NUMBER OF MEETINGS OF THE SHAREHOLDER(S) HELD DURING THE FINANCIAL YEAR 2025-26

S. No.	Date of EGM/AGM	Type of Meeting	No. of Shareholders eligible to attend	No. of Shareholders attended meeting
1	30.09.2025	AGM	44	15
2	13.05.2025	EGM	7	7
3	15.07.2025	EGM	44	15
4	21.08.2025	EGM	44	15
5	09.09.2025	EGM	44	15
6	29.12.2025	EGM	44	15

COMMITTEEES OF THE BOARD

The Board has constituted various committees to assist it in discharging its responsibilities effectively and to ensure good corporate governance practices.

The following Committees constituted by the Board function according to their respective roles and defined scope:

1. Audit Committee

2. Nomination and Remuneration Committee

3. Stakeholders Relationship Committee

4. Independent Directors Committee

/ Ct l E E j

Audit Committee:

The Audit Committee was constituted vide Board Resolution dated 05 th August, 2025 pursuant to section 177 of the Companies Act, 2013 and applicable provisions of the SEBI Listing Regulations.

The composition of the Audit Committee as on the date of this Report is as follows:

Name of Director	Designation of Committee	Nature of Directorship
Mrs. Vandana Gupta	Chairperson	Independent Director
Ms. Laxmi	Member	Independent Director
Mr. Puneet Dhawan	Member	Managing Director

The Company Secretary and Compliance Officer acts as the Secretary to the Committee.

The policy of the Audit Committee is available on the website of the Company at:

During the Financial year 2025-2026, following meetings of the audit committee were held:

S. No.	Date	No. of members entitled to attend	No. of members attended
1	03 . 09.2025	3	3
2	11 . 09.2025	3	3

S. No.	Date	No. of members entitled to attend	No. of members attended
3	22.09.2025	3	3
4	04.12.2025	3	3
5	02.01.2026	3	3
6	08.01.2026	3	3
7	24.02.2026	3	3
8	28.03.2026	3	3

Nomination and Remuneration Committee:

The Nomination and Remuneration Committee was constituted vide Board Resolution dated 05 th August, 2025 pursuant to Section 178 of the Companies Act, 2013 and applicable provisions of the SEBI Listing Regulations.

The composition of the Committee as on the date of this Report is as follows:

Name of Director	Designation of Committee	Nature of Directorship
Mrs. Vandana Gupta	Chairperson	Independent Director
Ms. Laxmi	Member	Independent Director
Mrs. Tanya Dhawan	Member	Director

The Company Secretary and Compliance Officer acts as the Secretary to the Committee.

The policy of the Nomination and Remuneration Committee is available on the website of the Company at:

During the Financial year 2025-2026, the following Nomination and Remuneration

Committee meetings were held:
S. No.	Date	No. of members entitled to attend	No. of members attended
1	28.03.2026	3	3

Stakeholders Relationship Committee:

The Stakeholders Relationship Committee was constituted vide Board Resolution dated 05 th August, 2025 pursuant to the applicable provisions of the Companies Act, 2013 and the SEBI Listing Regulations.

The composition of the Committee as on the date of this Report is as follows:

Name of Director	Designation of Committee	Nature of Directorship
Mrs. Vandana Gupta	Chairperson	Director
Ms. Laxmi	Member	Independent Director
Mr. Puneet Dhawan	Member	Managing Director

The Company Secretary and Compliance Officer acts as the Secretary to the Committee.

The poli ship Committee is available on the website of the Compan

During the Financial year 2025-2026, following Stakeholder Relationship Committee were held:

S. No.	Date	No. of members entitled to attend	No. of members attended
1	28.03.2026	3	3

Independent Director Committee

During the financial year under review, the Board of Directors constituted an Independent Directors Committee on 05 th August, 2025 comprising only the Independent Directors of the Company. The Committee has been constituted to review and oversee matters specifically entrusted to it by the Board and applicable regulatory requirements, to ensure transparency, fairness, and protection of stakeholders interests. The Committee functions in accordance with its terms of reference as approved by the Board and submits its recommendations to the Board for its consideration, wherever applicable.

Name of Director	Designation of Committee	Nature of Directorship
Mrs. Vandana Gupta	Chairperson	Independent Director
Ms. Laxmi	Member	Independent Director

During the Financial year 2025-2026, Independent Directors meeting was held on 24th February, 2026.

RSIK MANAGEMENT POLICY

The Company has established a framework for identifying, assessing, monitoring and mitigating various risks associated with its business and operations.

The major risks identified in the Companys business include, inter alia, regulatory risks, changes in consumer preferences, market competition, operational risks and other business-related risks.

The identified risks are periodically reviewed by the management and placed before the Audit Committee and/or Board, wherever considered appropriate.

The Board has adopted a Risk Management Policy setting out the framework for identification, assessment, monitoring and mitigation of risks.

PARTICULARS OF CONTRACTS OR ARRNGEMENTS WITH RELATED PARTIES

All contracts and arrangements entered into with related parties during the financial year were in the ordinary course of business and, where applicable, on an arms length basis and in compliance with the applicable provisions of the Companies Act, 2013 and the rules made thereunder.

The particulars of contracts or arrangements with related parties referred to in Section 188(1) of the Companies Act, 2013, in the prescribed Form AOC-2, are annexed to this Report as Annexure - D and form an integral part of this Report.

The Audit Committee and the Board of Directors have reviewed the related party transactions in accordance with the applicable provisions.

The Company has formulated a Related Party Transactions Policy, which is available on the Companys website at

SIGNIFICANT AND MATERIAL ORDR PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE GOING CONCERN STATUS AND COMPANYS OPERATIONS IN FUTURE

During the financial year under review, the Company has not received any significant or material orders passed by any regulatory authority, court or tribunal which shall impact the going concern status and Companys operations in future.

INTERNAL FINANCIAL CONTROLS AND THEIR ADEQUACY

The Company has in place adequate internal financial control with reference to financial statements. The Board of Directors had earlier noted/approved the policies and procedures adopted by the Company for ensuring an orderly and efficient conduct of its business, including adherence to Companys policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information.

PREVENTION OF SEXUAL HARASSMENT AT WORKPLACE

The Company has adopted a policy on Prevention of Sexual Harassment at Workplace in accordance with the provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.

The Company has constituted an Internal Complaints Committee (ICC) for addressing complaints relating to sexual harassment at the workplace.

The Company has complied with the applicable provisions relating to constitution of the Internal Complaints Committee.

The details of complaints received and disposed of during the year are as follows:

No. of complaints received during the Financial year 2025-26 : Nil No. of complaints disposed of during the Financial year 2025-26 : Nil No. of complaints pending as on 31 st March, 2026 : Nil

PREVENTION OF INSIDER TRADING

In compliance with the provisions of the Securities and Exchange Board of India (SEBI) (Prohibition of Insider Trading) Regulations, 2015, as amended, the Company has formulated and adopted the Code of Conduct for prohibition of Insider Trading. The object of the Insider Trading Code is to set framework, rules and procedures which all concerned should follow, both in letter and spirit, while trading in the securities of the

Company. The Insider Trading Code is available at:

VARIOUS POLICIES/ CRITERIA/ PROGRAMS etc.

In compliance with Companies Act, 2013 and Rules made there under, Listing Regulations and other applicable laws, the Board of Directors of your Company and its th August, 2025, have duly grams, and, the same are Company at i.e.

1. Policy on Preservation of Documents.

2. Committee of Board of Directors

3. Code of conduct for Insider Trading

4. Code of Conduct for Directors (Including Independent Directors) and Senior Management.

5. Code for Independent Directors

6. Whistle Blower Policy.

7. Terms and conditions of Independent Directors

8. Risk Management Policy

9. Criteria of making payment to Non-Executive Directors of the Company.

10. Material Litigation and material creditors

11. Policy for Familiarization Program of Independent Directors.

12. Policy on determining Material Subsidiary.

13. Policy on Sexual Harassment Policy.

14. Policy on Related Party Transactions.

15. Policy for determination of materiality of Events and Information VIGIL MECHANISM/WHISTLE BLOWER POLICY

Pursuant to the provisions of section 177 (9) & (10) of the Companies Act, 2013, the Company has established a Vigil Mechanism/Whistle Blower Policy to enable Directors and employees to report genuine concerns, unethical behaviour, actual or suspected fraud, violations of the Companys Code of Conduct and other matters requiring attention.

Thepolicy provides adequate safeguards against victimisation of persons who use the vigilmechanism and provides direct access to the Chairperson of the Audit Committee inappropriate or exceptional cases.

The Vigil Mechanism/Whistle Blower Policy has been uploaded on the website of the Company at under Investor Section.

POLICY ON CODE OF CONDUCT FOR DIRECTORS AND SENIOR MANAGEMENT

The Company has adopted a Code of Conduct for Directors and Senior Management Personnel, which is applicable to the members of the Board and Senior Management.

The Company has also adopted appropriate criteria and policies relating to appointment of Directors, qualifications, positive attributes, independence of Directors and remuneration of Directors, Key Managerial Personnel and other employees, as applicable.

COMPLIANCE WITH SECRETARIAL STANDARDS

During the year under review, the Company was in compliance with the Secretarial Standards i.e., SS-1 and SS-2 relating to Meeting of the Board of Directors and General Meetings respectively.

LOANS, GUARANTEES AND INVESTMENTS

Details of loans, guarantees and investments under the provisions of Section 186 of the Companies Act, 2013 (the Act) read with the Companies (Meetings of Board and its Powers) Rules, 2014, as amended, from time to time, as on the 31 st March, 2026, are set out in the Standalone Financial Statements forming part of this Annual report.

COMPLIANCE WITH MATERNITY BENEFIT ACT, 1961

The Company has complied with the provisions of the Maternity Benefit Act, 1961, including all applicable amendments and rules framed thereunder. The Company is committed to ensuring a safe, inclusive, and supportive workplace for women employees. All eligible women employees are provided with maternity benefits as prescribed under the Maternity Benefit Act, 1961, including paid maternity leave, nursing breaks, and protection from dismissal during maternity leave.

TheCompany also ensures that no discrimination is made in recruitment or service conditions on the grounds of maternity. Necessary internal systems and HR policies are inplace to uphold the spirit and letter of the legislation

PARTICULARS OF FRAUDS REPORTED BY AUDITORS

During the financial year under review, the Statutory Auditors have not reported any fraud under Section 143(12) of the Companies Act, 2013, other than those which are reportable to the Central Government, to the extent applicable.

THE DETAILS OF APPLICATION MADE OR ANY PROCEEDING PENDING UNDER THE INSOLVENCY AND BANKRUPTCY CODE, 2016 DURING THE YEAR ALONG WITH THEIR STATUS AS AT THE END OF THE FINANCIAL YEAR

During the FY 2025-2026, no proceeding has been initiated under Insolvency and Bankruptcy Code for default in payment of debt. Further, the Company has also not initiated any proceedings against the defaulting entities.

DETAILS OF DIFFERENCE BETWEEN THE AMOUNT OF THE VALUATION DONE AT THE TIME OF ONE TIME SETTLEMENT AND THE VALUATION DONE WHILE TAKING LOAN FROM THE BANK OR FINANCIAL INSTITUTIONS ALONG WITH THE REASONS THEREOF

During the period under review, there has been no one time settlement accordingly no valuation were done for this purpose.

PARTICULARS OF EMPLOYEES

The information required pursuant to Section 197 read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2016 in respect of employees of the Company, is enclosed as Annexure -E and forms part of this Report.

Further, as per the provisions specified in Chapter XIII of Companies (Appointment & Remuneration of Managerial Personnel) Amendment Rules, 2016 no employees of the Company was in receipt of remuneration exceeding Rs. 1,02,00,000/- per annum, if employed for whole of the year or Rs. 8,50,000/- per month if employed for part of the year.

MATERIAL CHANGES AND COMMITMENTS, IF ANY, AFFECTING THE FINANCIAL POSITION OF THE COMPANY

Except as disclosed elsewhere in this Annual Report, there have been no material changes and commitments affecting the financial position of the Company between the end of the financial year 31 March 2026 and the date of this Report.

CORPORATE SOCIAL RESPONSIBILITY

The Company comes under the criteria as mentioned in section 135 of the Companies Act, 2013 i.e., Corporate Social Responsibility and accordingly the amount has been spent on CSR activities in the financial year 2025-2026 to comply with the requirements of necessary social expenditure. The CSR Report is annexed as Annexure—F

The Company is not required to constitute a Corporate Social Responsibility Committee since the amount required to be spent by the company on CSR activities for the financial year 20252026 does not exceed Rs.50,00,000/- (Rupees Fifty lakhs).

The CSR Policy of your Company outlines the Companys philosophy for undertaking socially useful programs for welfare and sustainable development of the community at large as part of its CSR Obligation.

DISCLOSURES

• Conservation of energy and technology absorption

The information relating to Conservation of Energy and Technology Absorption as required to be disclosed under Clause (m) of sub-section (3) of the Section 134 of the Companies Act, 2013, read with Rule 8 of the Companies (Accounts) Rules, 2014, is not applicable to your Company.

• Foreign Exchange Earnings and outgo

Information about the foreign exchange earnings and outgo, as required to be given under Clause (m) of sub-section (3) of the Section 134 of the Companies Act, 2013 read with Rule 8 of the Companies (Accounts) Rules, 2014, is given as follows:

		For the Financial	For the Financial
Sl. No.	Particulars	yearended on	year ended on
		31.03.2026	31.03.2025
(i)	Expenditure in Foreign Currency Travelling expenses
	Imported Materials	-	-
	Purchase of Material	-	-
	Totalz
	Total	Nil	Nil
(ii)	Earnings in Foreign Currency Sale of Flats/Plots/Farms etc.	Nil	Nil

COST RECORDS

The maintenance of cost records as specified by the Central Government under Section 148(1) of the Companies Act, 2013 is not applicable to the Company.

DIRECTORS RESPONSIBILITY STATEMENT

In accordance with the provisions of Section 134 of the Companies Act, 2013 (the Act) with respect to Directors responsibility statement, the Directors confirm:

i) in the preparation of the Annual Accounts for the Financial year ended 31 st March, 2026, the applicable Indian Accounting Standards have been followed and no material departures have been made from the same;

ii) the Directors have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company as on the 31 st March, 2026 and of the profit & loss incurred by of the Company for the year ended on that date;

iii) the Directors have taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of the Act

iv) safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;

v) the Directors have prepared the annual accounts on a going concern basis;

vi) the Directors have laid down internal financial controls to be followed by the Company and that such internal financial controls are adequate and are operating effectively; and

vii) the Directors have devised proper systems to ensure compliance with the provisions of all applicable laws including applicable Secretarial Standards (SS-1 and SS-2) and that such systems are adequate and operating effectively.

PERFORMANCE EVALUATION OF THE BOARD, ITS COMMITTEES AND INDIVIDUAL DIRECTORS

The Company has established criteria for evaluation of the performance of the Board, its Committees and individual Directors in accordance with the applicable provisions of the Companies Act, 2013 and the SEBI Listing Regulations, as applicable.

During the financial year under review, the performance of the Board, its Committees and individual Directors was evaluated in accordance with the applicable framework and criteria adopted by the Company.

The evaluation covered various aspects, including Board composition, effectiveness of Board processes, participation in meetings, contribution of Directors, functioning of Committees and fulfilment of responsibilities.

The Independent Directors, wherever applicable, also carried out their separate evaluation in accordance with the applicable provisions of law.

SEBI COMPLAINTS REDRESS SYSTEM (SCORES)

The investor complaints are processed in a centralized web-based complaints redressal system. The salient features of this system are the centralized database of all complaints, online upload of Action Taken Reports (ATRs) by the concerned companies and online viewing by investors of actions taken on the complaint and its status. The Company has been registered on SCORES and makes every effort to resolve all investor complaints received through SCORES or otherwise within the statutory time limit from the receipt of the complaint. The Company has not received any complaints on the SCORES during the financial year 20252026.

ACKNOWLEDGEMENT

We would like to express their sense of gratitude to-

• all the regul atory authorities including SEBI, Stock Exchanges, Ministry of Corporate Affairs, Registrar of Companies and the Depositories.

• all the Bankers and Financial Institutions, the Central and State Governments as well as their respective Departments and Development Authorities in India and abroad connected with the business of the Company for their co-operation and continued support.

• the shareholders, depositors, suppliers, contractors and customers for the trust and confidence reposed by them in the Company.

The devoted teamwork and professionalism of the employees of the Company, at all levels are also very well appreciated. The employees continue to remain the Companys most valuable resources and their sustained hard work has enabled your Company to successfully meet the challenges during the year under review and that lie ahead.

Regd. Office:	For andon behalf of the Board of Directors
A-16 G T Karnal Road Industrial Area, Delhi-110033 CIN: L24239DL2019PLC354658	of KRM Ayurveda Limited

Date: 03 rd September, 2026 Place: New Delhi

Sd/-

(Puneet Dhawan) Managing Director DIN: 08553667